THE DCIT, CIRCLE-1(1)(1), BARODA vs. GUJARAT STATE ELECTRICITY CORPORATION LTD.,, BARODA
In the result, the appeal filed by the Revenue is dismissed
ITA 3367/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad26 Sept 2024AY 2007-08
Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 3367/Ahd/2014 िनधा"रण वष" /Assessment Year : 2007-08 The Dcit Gujarat State Electricity बनाम/ Circle-1(1) Corporation Ltd. V/S. Baroda Sardar Patel Vidhyut Bhavan Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./Pan: Aaacg 6864 F
For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Prithviraj Meena, CIT-DR &
Section 115WSection 44A
reassessment under section 115WE(3) read with section 115WG, determining the value of fringe benefits at Rs.3,68,94,408/-. This included an addition of Rs.90,38,760/- for expenses related to "use of health club and similar facilities," which were assessed at 50% instead of the 20%
claimed by the assessee.
3. The assessee filed an appeal against